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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Enquiry powers delegated to senior tax officers, granting them the same powers as an Assessing Officer under tax law.</h1> Senior tax officers - namely the Principal Director General/Director General or Principal Director/Director, the Principal Chief Commissioner/Chief Commissioner or Principal Commissioner/Commissioner, and the Joint Commissioner - are competent to make any enquiry under the income-tax law and, for that purpose, are vested with all the powers that an Assessing Officer has under the Act in relation to making enquiries.

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